메뉴 건너뛰기




Volumn 30, Issue 3, 2006, Pages 245-265

Islam, nature and accounting: Islamic principles and the notion of accounting for the environment

Author keywords

[No Author keywords available]

Indexed keywords


EID: 33747375910     PISSN: 01559982     EISSN: 14676303     Source Type: Journal    
DOI: 10.1016/j.accfor.2006.05.003     Document Type: Article
Times cited : (127)

References (80)
  • 1
    • 33747372925 scopus 로고    scopus 로고
    • Anonymous. (2002a, May). Islam the basics. New Internationalist, 345.
  • 2
    • 33747378902 scopus 로고    scopus 로고
    • Anonymous. (2002b). Towards an Islamic jurisprudence of the environment. http://www.islamonline.net/english/contemporary/2002/08/Article02.shtml (accessed 3 May 2006).
  • 3
    • 33747337071 scopus 로고    scopus 로고
    • Introduction
    • Abdel Haleem H. (Ed), Ta-Ha, London
    • Abdel Haleem H. Introduction. In: Abdel Haleem H. (Ed). Islam and the environment (1998), Ta-Ha, London 5-10
    • (1998) Islam and the environment , pp. 5-10
    • Abdel Haleem, H.1
  • 5
    • 33747358930 scopus 로고    scopus 로고
    • Abdul-Rahman, A. R., & Goddard, A. (2003). Accountability verstehen: A study of accounting in state religion councils in Malaysia. Discussion Papers in Accounting and Finance, University of Southampton, March, Number AF03-10. ISSN 1356-3548.
  • 8
    • 33747343008 scopus 로고    scopus 로고
    • Al-Qaradawi, Y. (2000, November). Safeguarding the environment in Islamic Sharia. Al-Khaleej.
  • 9
    • 33747355785 scopus 로고    scopus 로고
    • Al-Qaradawi, Y. (2005a). Fatwa book: How Islam cares about the environment. http://islamonline.net/servlet/Satellite?pagename=IslamOnline-English-Ask_Sc. (accessed 17 March 2006).
  • 10
    • 33747378135 scopus 로고    scopus 로고
    • Al-Qaradawi, Y. (2005b). The protection of the environment in Islamic Sharia'. Translated from Arabic. http://www.qaradawi.net/site/topics/articles.asp (accessed 17 March 2006).
  • 11
    • 33747341147 scopus 로고    scopus 로고
    • AMEINFO. (2004). Corporate social responsibility gaining prominence in the Middle East. http://www.ameinfo.com/news/Detailed/29257.html (accessed 25 October 2004).
  • 13
    • 33747346812 scopus 로고    scopus 로고
    • Arabic Middle East Information. (2006). Home Page: http://www.ameinfo.com (accessed 17 March 2006).
  • 15
    • 33747361664 scopus 로고    scopus 로고
    • Bahri, A. (2001). Introduction to postcolonial studies. http://www.emory.edu/ENGLISH/Bahri/Into.html (accessed October).
  • 18
    • 33747336588 scopus 로고    scopus 로고
    • Islamic corporate reports
    • Baydoun N., and Willett R. Islamic corporate reports. Abacus 36 1 (2000) 71-90
    • (2000) Abacus , vol.36 , Issue.1 , pp. 71-90
    • Baydoun, N.1    Willett, R.2
  • 19
    • 33747363550 scopus 로고    scopus 로고
    • Begader, A., El-Sabbag, A., Al-Glayand, M., Samarrai, M., & Llewellyn, O. (2005). Environmental protection in Islam. http://islamset.com/env/contenv.html (accessed 17 March 2006).
  • 21
    • 84986059637 scopus 로고    scopus 로고
    • Corporate propaganda: Its implications for accounting and accountability.
    • Collison D. Corporate propaganda: Its implications for accounting and accountability. Accounting, Auditing and Accountability Journal 16 5 (2003) 853-886
    • (2003) Accounting, Auditing and Accountability Journal , vol.16 , Issue.5 , pp. 853-886
    • Collison, D.1
  • 22
    • 33747345088 scopus 로고    scopus 로고
    • De Chatel, F. (2003). Pioneer of the environment. http://www.islamonline.net/english/introducingislam/Environment/topic02.shtml (accessed 17 March 2006).
  • 23
    • 33747370476 scopus 로고    scopus 로고
    • De Chatel, F. (2004). Water in Islam. http://www.islamonline.net/english/introducingislam/Environment/topic03.shtml (accessed 17 March 2006).
  • 24
    • 33747330972 scopus 로고    scopus 로고
    • Denny, F. M. (1998, Fall). Islam and ecology: A bestowed trust inviting balanced stewardship'. Earth Ethics, 10(1). http://environment.harvard.edu/religion/islam/index.html (accessed 17 March 2006).
  • 27
    • 0031073037 scopus 로고    scopus 로고
    • Beyond accounting: The possibilities of accounting and 'critical' accounting research
    • Gallhofer S., and Haslam J. Beyond accounting: The possibilities of accounting and 'critical' accounting research. Critical Perspectives on Accounting 8 1/2 (1997) 71-95
    • (1997) Critical Perspectives on Accounting , vol.8 , Issue.1-2 , pp. 71-95
    • Gallhofer, S.1    Haslam, J.2
  • 29
    • 84986146352 scopus 로고    scopus 로고
    • Accounting and liberation theology: Some insights for the project of emancipatory accounting
    • Gallhofer S., and Haslam J. Accounting and liberation theology: Some insights for the project of emancipatory accounting. Accounting, Auditing and Accountability Journal 17 3 (2004) 382-407
    • (2004) Accounting, Auditing and Accountability Journal , vol.17 , Issue.3 , pp. 382-407
    • Gallhofer, S.1    Haslam, J.2
  • 30
    • 33747339043 scopus 로고    scopus 로고
    • Gallhofer, S., & Haslam, J. (in press). The accounting-globalisation interrelation: An overview with some reflections on the neglected dimension of emancipatory potentiality. Critical Perspectives on Accounting.
  • 33
    • 33747366201 scopus 로고    scopus 로고
    • Godlas, A. (2006). What is Sufism? Early definitions. http://www.uga.edu/islam/sufism/sufismlumdef.html (accessed 5 April 2006).
  • 34
    • 33747337832 scopus 로고
    • Accounting standards and tax laws in Islamic banking
    • Hamat S. Accounting standards and tax laws in Islamic banking. New Horizon 25 (1994) 8-10
    • (1994) New Horizon , vol.25 , pp. 8-10
    • Hamat, S.1
  • 35
    • 84984146810 scopus 로고
    • Religion: A confounding cultural element in the international harmonisation of accounting?
    • Hamid S., Craig R., and Clarke F. Religion: A confounding cultural element in the international harmonisation of accounting?. Abacus 29 2 (1993) 131-148
    • (1993) Abacus , vol.29 , Issue.2 , pp. 131-148
    • Hamid, S.1    Craig, R.2    Clarke, F.3
  • 36
    • 33747375183 scopus 로고
    • Bookkeeping and accounting control systems in a tenth-century Muslim administrative office
    • Hamid S., Craig R., and Clarke F. Bookkeeping and accounting control systems in a tenth-century Muslim administrative office. Accounting, Business and Financial History 5 1 (1995) 321-333
    • (1995) Accounting, Business and Financial History , vol.5 , Issue.1 , pp. 321-333
    • Hamid, S.1    Craig, R.2    Clarke, F.3
  • 37
    • 33747361415 scopus 로고    scopus 로고
    • Haniffa, R. M. (2001). Social responsibility disclosure: An Islamic perspective. University of Exeter Working Paper 01/04. ISSN 1473-2904.
  • 38
    • 33747362449 scopus 로고    scopus 로고
    • Haniffa, R. M. (2002). Social responsibility disclosure: An Islamic perspective. Indonesian Management and Accounting Research Journal.
  • 39
    • 27644469986 scopus 로고    scopus 로고
    • The impact of culture and governance on corporate social reporting
    • Haniffa R.M., and Cooke T. The impact of culture and governance on corporate social reporting. Journal of Accounting and Public Policy 24 (2005) 391-430
    • (2005) Journal of Accounting and Public Policy , vol.24 , pp. 391-430
    • Haniffa, R.M.1    Cooke, T.2
  • 40
    • 33747349059 scopus 로고    scopus 로고
    • Haniffa, R. M., & Hudaib, M. A. (2002). A theoretical framework for the development of the Islamic perspective of accounting. Accounting, Commerce and Finance: The Islamic Perspective Journal.
  • 41
    • 33747331744 scopus 로고    scopus 로고
    • Haniffa, R. M., Hudaib, M.A., & Mirza, A. M. (2002). Accounting policy choice with the Shari'ah Islami'iah framework'. University of Exeter Working Paper 02/04. ISSN 1473-2904.
  • 43
    • 33747334192 scopus 로고    scopus 로고
    • Guiding principles for a solution to environmental problems
    • Abdel Haleem H. (Ed), Ta-Ha, London
    • Hobson I. Guiding principles for a solution to environmental problems. In: Abdel Haleem H. (Ed). Islam and the environment (1998), Ta-Ha, London 33-42
    • (1998) Islam and the environment , pp. 33-42
    • Hobson, I.1
  • 45
    • 84986145276 scopus 로고    scopus 로고
    • Accounting standards and practices of financial institutions in GCC countries
    • Hussain M., Islam M.M., Gunasekran A., and Maskooki K. Accounting standards and practices of financial institutions in GCC countries. Managerial Auditing Journal 17 7 (2002) 350-362
    • (2002) Managerial Auditing Journal , vol.17 , Issue.7 , pp. 350-362
    • Hussain, M.1    Islam, M.M.2    Gunasekran, A.3    Maskooki, K.4
  • 46
    • 33747378900 scopus 로고    scopus 로고
    • Ibrahim, S. H. (2000, April). The need for Islamic accounting; perceptions of its objectives and characteristics by Malaysian Muslim accountants and accounting academics. Ph.D. Thesis, Department of Accountancy and Business Finance, University of Dundee.
  • 47
    • 33747354732 scopus 로고    scopus 로고
    • Ibrahim, S. H. (2001). A review of income and value measurement concepts in conventional accounting theory and their relevance to Islamic accounting. http://www.islamic-finance.net/islamic-acctg3.html (accessed 17 July 2001).
  • 48
    • 33747330970 scopus 로고    scopus 로고
    • IIRME. (2004). Corporate social responsibility. First middle east corporate social responsibility summit, Dusit Hotel, Dubai, April 25-27, 2003. http://www.iirme.com/csr/ (accessed 25 October 2004).
  • 49
    • 33747373659 scopus 로고    scopus 로고
    • Green accounting in developing countries: The case of UAE and Jordan
    • Jahamani Y.F. Green accounting in developing countries: The case of UAE and Jordan. Managerial Finance 29 8 (2003) 37-45
    • (2003) Managerial Finance , vol.29 , Issue.8 , pp. 37-45
    • Jahamani, Y.F.1
  • 50
    • 0036034965 scopus 로고    scopus 로고
    • The adoption of international accounting standards by small and closely held companies: Evidence from Bahrain
    • Joshi P.L., and Ramadhan S. The adoption of international accounting standards by small and closely held companies: Evidence from Bahrain. The International Journal of Accounting 37 (2002) 429-440
    • (2002) The International Journal of Accounting , vol.37 , pp. 429-440
    • Joshi, P.L.1    Ramadhan, S.2
  • 51
    • 33747348775 scopus 로고    scopus 로고
    • Islamic finance and standardisation of accounting for Islamic financial institutions
    • Karim R.A.A. Islamic finance and standardisation of accounting for Islamic financial institutions. New Horizons 93 (1999) 5-7
    • (1999) New Horizons , vol.93 , pp. 5-7
    • Karim, R.A.A.1
  • 52
    • 15844379911 scopus 로고    scopus 로고
    • International accounting harmonisation, banking regulation, and Islamic banks
    • Karim R.A.A. International accounting harmonisation, banking regulation, and Islamic banks. The International Journal of Accounting 36 (2001) 169-193
    • (2001) The International Journal of Accounting , vol.36 , pp. 169-193
    • Karim, R.A.A.1
  • 53
    • 0012663690 scopus 로고
    • Khalid F., and O'Brian J. (Eds), Cassell, London
    • In: Khalid F., and O'Brian J. (Eds). Islam and ecology (1992), Cassell, London
    • (1992) Islam and ecology
  • 54
    • 33745019431 scopus 로고    scopus 로고
    • Islam and accounting
    • Lewis M.K. Islam and accounting. Accounting Forum 25 2 (2001) 103-127
    • (2001) Accounting Forum , vol.25 , Issue.2 , pp. 103-127
    • Lewis, M.K.1
  • 55
    • 33747346811 scopus 로고    scopus 로고
    • Islamic corporate governance
    • Lewis M.K. Islamic corporate governance. Review of Islamic Economics 9 1 (2005) 5-29
    • (2005) Review of Islamic Economics , vol.9 , Issue.1 , pp. 5-29
    • Lewis, M.K.1
  • 56
    • 33747369035 scopus 로고    scopus 로고
    • Maali, B., Casson, P., & Napier, C. (2003). Social reporting by Islamic banks. Discussion Papers in Accounting and Finance, University of Southampton, September, Number AF03-13. ISSN 1356-3548.
  • 57
    • 33747373416 scopus 로고    scopus 로고
    • Manzoor, P. S. (2003). Environment and values: An Islamic perspective. http://www.islamonline.net/english/introducingislam/Environment/topic12.shtml. (accessed 17 March 2006).
  • 60
    • 0038751229 scopus 로고    scopus 로고
    • Empirical evidence on corporate social responsibility reporting and accountability in developing countries: The case of Jordan
    • Naser K., and Abu-Baker N. Empirical evidence on corporate social responsibility reporting and accountability in developing countries: The case of Jordan. Advances in International Accounting 12 (1999) 193-226
    • (1999) Advances in International Accounting , vol.12 , pp. 193-226
    • Naser, K.1    Abu-Baker, N.2
  • 61
    • 33747344300 scopus 로고    scopus 로고
    • An exploratory study of website environmental reporting in Turkey
    • Nuhoglu E. An exploratory study of website environmental reporting in Turkey. Social and Environmental Accounting Journal 23 1 (2003)
    • (2003) Social and Environmental Accounting Journal , vol.23 , Issue.1
    • Nuhoglu, E.1
  • 62
    • 84932640404 scopus 로고    scopus 로고
    • The Muslim declaration on nature
    • Abdel Haleem H. (Ed), Ta-Ha, London
    • Omar Naseef A. The Muslim declaration on nature. In: Abdel Haleem H. (Ed). Islam and the environment (1998), Ta-Ha, London 12-15
    • (1998) Islam and the environment , pp. 12-15
    • Omar Naseef, A.1
  • 63
    • 0142069333 scopus 로고    scopus 로고
    • The new social audits: Accountability, managerial capture or the agenda of social champions?
    • Owen D., Swift T., Humphery C., and Boweerman M. The new social audits: Accountability, managerial capture or the agenda of social champions?. The European Accounting Review 9 1 (2000) 81-98
    • (2000) The European Accounting Review , vol.9 , Issue.1 , pp. 81-98
    • Owen, D.1    Swift, T.2    Humphery, C.3    Boweerman, M.4
  • 64
    • 0038875579 scopus 로고    scopus 로고
    • The accounting and auditing organization for Islamic financial institutions: An important regulatory debut
    • Pomeranz F. The accounting and auditing organization for Islamic financial institutions: An important regulatory debut. Journal of International Accounting, Auditing, and Taxation 6 1 (1997) 123-130
    • (1997) Journal of International Accounting, Auditing, and Taxation , vol.6 , Issue.1 , pp. 123-130
    • Pomeranz, F.1
  • 65
    • 33747344047 scopus 로고
    • Accounting and public interest: An Islamic reflection
    • Mara Institute of Technology, Malaysia
    • Rahman A.R.A. Accounting and public interest: An Islamic reflection. Paper presented at the National Accounting Seminar (1995), Mara Institute of Technology, Malaysia
    • (1995) Paper presented at the National Accounting Seminar
    • Rahman, A.R.A.1
  • 67
    • 33747340053 scopus 로고    scopus 로고
    • Rahman, S. (2000). Islamic Accounting Standards. http://www.ifew.com/insight/13036mon/accstds.html (accessed 17 July 2001).
  • 70
    • 33747333934 scopus 로고    scopus 로고
    • Said, E. W. (2001a). Collective passion. Al-Ahram Weekly, September 20-26, Issue No. 552. wysiwyg://130/http://web1.ahram.org.eg/weekly/2001/552/op2.htm (accessed 24 June 2002).
  • 71
    • 33747351794 scopus 로고    scopus 로고
    • Said, E. W. (2001b). Adrift in similarity. Al-Ahram Weekly, October 11-17, Issue No. 555. wysiwyg://124/http://web1.ahram.org.eg/weekly/2001/555/op2.htm (accessed 24 June 2002).
  • 74
    • 33747346287 scopus 로고    scopus 로고
    • Smith, G. (Ed.). (2006). Islam and the environment. http://www.islamawareness.net/Nature/environment.html (accessed 17 March 2006).
  • 75
    • 33747334193 scopus 로고    scopus 로고
    • Taheri, M.R. (2000). The basic principles of Islamic economy and their effects on accounting-standards-setting. http://panoptiction.csustan.edu/cpa99/html/taheri.html (accessed 17 July 2001).
  • 76
    • 33747372523 scopus 로고    scopus 로고
    • Taib, S. (2002). H.E. Ambassador Saddedine Taib speech at World Summit on Sustainable Development. The Islamic Conference, Johannesburg, South Africa, 26 August 2002. http://www.un.or/events/wssd/statements/oicE.htm (accessed 17 March 2006).
  • 77
    • 33747330200 scopus 로고    scopus 로고
    • The Way to Truth. (2006). Islam's view of nature. http://www.thewaytotruth.org/islam-humanity/islamsviewofnature.html (accessed 17 March 2006).
  • 78
    • 84986014858 scopus 로고    scopus 로고
    • The enlightenment and its discontents: Antinomies of Christianity, Islam and the calculative science
    • Tinker T. The enlightenment and its discontents: Antinomies of Christianity, Islam and the calculative science. Accounting, Auditing and Accountability Journal 17 3 (2004) 442-475
    • (2004) Accounting, Auditing and Accountability Journal , vol.17 , Issue.3 , pp. 442-475
    • Tinker, T.1
  • 79
    • 33747349062 scopus 로고    scopus 로고
    • Triyuwona, I., & Gaffikin, M. (2001). Shari'ate accounting: An ethical construction of accounting knowledge. http://www.islamic-finance.net/islamic-acctg4.html (accessed 17 July 2001).
  • 80
    • 33847509608 scopus 로고
    • The historical roots of our ecological crisis
    • White L. The historical roots of our ecological crisis. Science 155 (1967) 1203-1207
    • (1967) Science , vol.155 , pp. 1203-1207
    • White, L.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.